Sec. 11B – Time Limit to claim refund not applies to duty paid under protest

CESTAT, AHMEDABAD BENCH Shri Natraj Ceramic & Chemical Industries Ltd. v/s. Commissioner of Central Excise, Rajkot ORDER NOS. A/397/WZB/AHD. OF 2012 AND S/504/WZB/AHD. OF 2012 APPLICATION NO. ST/S/965 OF 2011 APPEAL NO. ST/437 OF 2011 MARCH 2, 2012 ORDER 1. The appellant had paid service tax of Rs. 2,43,116/-, Education Cess and interest thereon amounting to Rs. 2,20,689/- by debit entry in their cenvat account on 13.6.06. This was confirmed and appropriated subsequently in the order-in-original dated 22.9.06. Since the department took objection for the debiting of intere...